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2022 (11) TMI 629 - AAR - GSTClassification of services - rate of tax - principal supply - composite supply - service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board - HELD THAT:- Since the printing would be the principal supply of the composite supply, in these cases, the entire composite supply would be treated as a supply of services by way of printing (principal supply) and the tax rate applicable to such printing would be applicable on the entire value of such supply. Further, Entry No. 27 of Notification No. 20/2017 – Central Tax (R) dated 22.08.2017 was substituted to bring in the sub-entry (i) which reads as “Services by way of printing of newspapers, books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer” which deals with printing of newspapers, books, journals and periodicals on the physical inputs of the printer himself, which is taxable at 12%. If the printed item is not newspaper or book or journal or periodical, then the services of the applicant is covered under Entry No. 27(ii) which reads “other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above” and hence is liable to tax at 18%.
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